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Rule Title: PROTECTIVE ELECTION
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Department: REVENUE, DEPARTMENT OF
Chapter: INHERITANCE AND ESTATE TAX
Subchapter: Deferred Payment - Closely Held Business Interest
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):


42.36.603    PROTECTIVE ELECTION   (REPEALED)

(See the Transfer and Repeal Table)

History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-438 and 72-16-452, MCA; NEW, 1983 MAR p. 20, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.


 

 
MAR Notices Effective From Effective To History Notes
12/12/2003 Current History: Sec. 15-1-201 and 72-16-201, MCA; IMP, Sec. 72-16-438 and 72-16-452, MCA; NEW, 1983 MAR p. 20, Eff. 1/14/83; REP, 2003 MAR p. 2765, Eff. 12/12/03.
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